Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU

Guide

Last updated 29 January 2021

If you're a VAT-registered business trading in Northern Ireland or between Northern Ireland and the EU you need to tell HM Revenue & Customs (HMRC), so you can continue to account for VAT on acquisitions and dispatches.

Who should tell HMRC

If you’re a VAT-registered business you should tell HMRC if any of the following apply to you:

  • your goods are located in Northern Ireland at the time of sale
  • you receive goods in Northern Ireland from VAT-registered EU businesses for business purposes
  • you sell or move goods from Northern Ireland to an EU member state

You should tell HMRC so that:

  • you’ll be eligible to use VAT simplifications when you trade with the EU
  • your suppliers are able to zero rate goods that they dispatch to you from the EU
  • your trade with the EU will remain acquisitions and dispatches when accounting for VAT

What you’ll need

You’ll need:

  • the Government Gateway user ID and password you used when you registered for VAT
  • your VAT registration number
  • the name of your business

How to tell HMRC

Use the online form.

Start now

After you’ve registered

From 1 January 2021, when you are trading with the EU and sell goods in Northern Ireland, you’ll need to:

  • put an ‘XI’ prefix in front of your VAT number when communicating with an EU customer or supplier (your invoices will show XI in front of your VAT number - for example, XI 123456789 - instead of GB)
  • complete an EC Sales List if you’re selling goods from Northern Ireland to VAT-registered customers in the EU

If you no longer sell goods in Northern Ireland

If you have previously told HMRC you were selling goods in Northern Ireland or moving goods between Northern Ireland and the EU and have now stopped doing so, please email HMRC at nistatusforvat@hmrc.gov.uk.